Tarun Realtors Private Limited ., in re

Date: September 30, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

ITC is not available on facilities like transformers, sewage treatment plant, Surveillance systems, D.G. Sets etc as they are part of a building

Input Tax Credit

Summary

The applicant is developing a Shopping Mall and has procured and installed various items such as Chillers, Air Handling Units, Lift, Escalator, Water Treatment Plant, Sewage Treatment Plant, Surveillance System, DG Sets, Transformers for the building…

1. M/s Tarun Realtors Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AACCT1512D1ZS, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 , in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is…

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